In the blank, put "A" if the item is usually accounted for prospectively or "B" if it is usually accounted for retrospectively FASB issues a pronouncement that causes us to change accounting method This year, we discover that we made an error last year We voluntarily decide to change from LIFO to FIFO We voluntarily decide to change from FIFO to LIFO We change from straight line depreciation to declining balance We change our estimate of the useful life of a machine